United States Code · Section

§ 753 — Partner Receiving Income In Respect Of Decedent

26 U.S.C. § 753

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The amount includible in the gross income of a successor in interest of a deceased partner under section 736(a) shall be considered income in respect of a decedent under section 691.

26 U.S.C. § 752 26 U.S.C. § 754

Implementing Regulations

No implementing regulations found.